Using the information below, calculate the cost of goods manufactured for the period: Beginning Raw Materials Inventory $44,000
Ending Raw Materials Inventory 35,600
Beginning Work in Process Inventory 74,000
Ending Work in Process Inventory 83,000
Beginning Finished Goods Inventory 108,500
Ending Finished Goods Inventory 86,000
Cost of Goods Sold for the period 559,000
Sales Revenues for the period 1,273,000
Operating Expenses for the period 251,000

Suppose the following items were taken from the 2017 financial statements of whispering winds corp.. (all dollars are in millions.) common stock $3,230 accumulated depreciation—equipment $3,940 prepaid rent 175 accounts payable 1,560 equipment 6,940 patents 2,270 stock investments (long-term) 670 notes payable (long-term) 780 debt investments (short-term) 1,740 retained earnings 6,175 income taxes payable 150 accounts receivable 1,740 cash 1,290 inventory 1,010 prepare a classified balance sheet in good form as of december 31, 2017. (list current assets in order of liquidity.)